Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

The following table summarizes the significant differences between the U.S. federal statutory tax rate and the Company’s effective tax rate for financial statement purposes for the years ended December 31:

	2024		2023		2022
Federal income taxes at statutory rate	21.00	%	21.00	%	21.00	%
State income taxes at statutory rate	(0.40)	%	2.20	%	3.50	%
Change in tax rate	(0.50)	%	(0.80)	%	(2.90)	%
Permanent differences	(8.40)	%	(3.60)	%	(7.70)	%
Other	(2.10)	%	0.50	%	(1.70)	%
Goodwill impairment	—	%	(6.30)	%	—	%
Change in valuation allowance	(10.30)	%	(6.40)	%	(17.90)	%
Totals	(0.70)	%	6.60	%	(5.70)	%

Schedule of Deferred Tax Assets and Liabilities

The following is a summary of the net deferred tax asset (liability) as of December 31:

	2024		2023		2022
Deferred tax assets:
Deferred interest	$	864,967	$	698,231	$	—
Lease liabilities	297,596		160,042		8,973
Accrued expenses	317,407		352,346		148,776
Stock compensation	3,896,517		3,530,993		3,008,318
Transaction costs	40,488		44,665		41,817
Other	(68,193)		160		149,153
Total deferred tax assets	5,348,782		4,786,437		3,357,037
Deferred tax liabilities:
Intangible assets	(761,765)		(1,348,275)		(939,607)
ROU Assets	(292,115)		(156,788)		(9,052)
Property and equipment	(17,890)		(55,164)		(8,569)
Debt discount	(113,542)		(256,788)		(741,579)
Cash to accrual method change	—		(136,667)		(43,443)
Total deferred tax liabilities	(1,185,312)		(1,953,682)		(1,742,250)
Valuation allowance	$	(4,163,470)	$	(2,839,047)	$	(1,614,787)
Net deferred tax assets (liabilities)	$	—	$	(6,292)	$	—

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes for the years ended December 31 are as follows:

	2024		2023		2022
Current	$	68,032	$	223,049	$	209,563
Deferred	—		(1,480,166)		610,033
Total	$	68,032	$	(1,257,117)	$	819,596